Arden Manufacturing Co. v. United States

Wilson, Judge:

The above two protests were consolidated for purposes of trial. The imported merchandise is invoiced as “Nylon Yarn-15/1-S.D. Second Quality.” The consumption entries state that the shipments contain “Nylon Yarn, Singles weighing less than 150 Deniers-15/1-0. N/O 20 Twists per inch.” These entries were made at the port of Philadelphia, Pennsylvania on July 2,1962 having been laden at Bremen, West Germany, the shipper being Parvox, S.A. of Panama City, Republic of Panama.

Counsel stipulated that the merchandise is valued at $1.11% per pound or more and does not have over 20 turns…